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What will you study?
BA1 Fundamentals of Business Economics
BA2 Fundamentals of Management Accounting
BA3 Fundamentals of Financial Accounting
BA4 Fundamentals of Ethics, Corporate Governance and Business Law
you are exempt from this level
You COULD CHOOSE TO start the qualification with any of these subjects
BA1 Fundamentals of Business Economics
You are excempt from this subject
You COULD start here
Fundamentals of Business Economics
In the first subject of the Certificate in Business Accounting, you’ll focus on the economic and operating context of business and learn how factors like competition, the behaviour of financial markets and government economic policy can influence an organisation. You’ll also learn about the information available to assist management in evaluating and forecasting the behaviour of consumers, markets and the economy in general.
You’ll understand the areas of economic activity relevant to an organisation’s decisions and, within this context, the numerical techniques to support such decisions.
Syllabus at a glance
A. Macroeconomic and Institutional Context of Business (25%)
B. Microeconomics and Organisational Context of Business (30%)
C. Informational Context of Business (20%)
D. Financial Context of Business (25%)
Assessment: Objective Test
- Format: Computer Based
- Availability: Online and on-demand from the comfort of your home or office or at any of the 5,500 Pearson VUE centres worldwide.
- Length: 2 hours
- Questions: 60 objective test questions
- Marking: Computer marked
- Results: Provisional result are available immediately followed by confirmation no more than 48 hours later
BA2 Fundamentals of Management Accounting
You are excempt from this subject
You COULD start here
Fundamentals of Management Accounting
Here, you’ll develop fundamental knowledge and techniques that underpin management accounting. You’ll learn about the position of the management accountant within organisations and the role of CIMA, as well as the role of management accounting in the contexts of commercial and public sector bodies and its wider role in society.
Syllabus at a glance
A. The Context of Management Accounting (10%)
B. Costing (25%)
C. Planning and Control (30%)
D. Decision Making (35%)
Assessment: Objective Test
- Format: Computer Based
- Availability: Online and on-demand from the comfort of your own home or office or at any of the 5,500 Pearson VUE centres around the world.
- Length: 2 hours
- Questions: 60 objective test questions
- Marking: Computer marked
- Results: Provisional result available immediately followed by confirmation no more than 48 hours later
BA3 Fundamentals of Financial Accounting
You are excempt from this subject
You COULD start here
Fundamentals of Financial Accounting
In the third Cert BA subject, you’ll gain a practical understanding of financial accounting and the process behind the preparation of financial statements for single entities. These statements are prepared within a conceptual and regulatory framework, so you’ll get an understanding of the role of legislation and of accounting standards.
You’ll also cover the need to understand and apply necessary controls for accounting systems, as well as the nature of errors. You’ll also get an introduction to measuring financial performance with the calculation of basic ratios.
Syllabus at a glance
A. Accounting Principles, Concepts and Regulations (10%)
B. Recording Accounting Transactions (50%)
C. Preparation of Accounts for Single Entities (30%)
D. Analysis of Financial Statements (10%)
Assessment: Objective Test
- Format: Computer Based
- Availability: Online and on-demand from the comfort of your own home or office or at any of the 5,500 Pearson VUE centres around the world.
- Length: 2 hours
- Questions: 60 objective test questions
- Marking: Computer marked
- Results: Provisional result available immediately followed by confirmation no more than 48 hours later
BA4 Fundamentals of Ethics, Corporate Governance and Business Law
You are excempt from this subject
You COULD start here
Fundamentals of Ethics, Corporate Governance and Business Law
In the fourth and final Cert BA subject, you’ll get an understanding of the professional standards that need to be demonstrated for the benefit of all stakeholders, including why the concept of ethics and ethical conflict is an essential underpinning for commercial activity.
You’ll cover the role of corporate governance, corporate social responsibility and audit, as well as their increasing impact in the management of organisations.
You’ll also learn that wherever business is conducted, the legal and administrative framework underpins commercial activity. You’ll learn about the areas of contract law, employment law, administration and management of companies.
Syllabus at a glance:
A. Business Ethics and Ethical Conflict (30%)
B. Corporate Governance, Controls and Corporate Social Responsibility (45%)
C. General Principles of the Legal System, Contract and Employment Law (15%)
D. Company Administration (10%)
Assessment: Objective Test
- Format: Computer Based
- Availability: Online and on-demand from the comfort of your own home or office or at any of the 5,500 Pearson VUE centres around the world.
- Length: 2 hours
- Questions: 85 objective test questions
- Marking: Computer marked
- Results: Provisional result available immediately followed by confirmation no more than 48 hours later
What study methods can you use?
What study methods can you use?
Your learning is supported with over 60 hours of on-demand video.
Tuition provider courses
If you like to learn with others, appreciate the support of having a tutor on -hand and benefit from the structure of the formal study, look at signing up with a tuition provider. You’ll find online-only courses, classroom, and a mixture of both. Costs will vary between providers, so check with them directly for information on fees.
Distance learning
Want to study in your time, on your terms? Choose when and where you study with CIMAstudy.com — the only online learning resource reviewed and approved by CIMA, delivered in partnership with Kaplan. Costs vary depending on the level of the course you’re taking: check the breakdown of fees on CIMAstudy.com.
Online and distance learning with CIMAstudy.com
CIMAStudy.com is the only online learning resource reviewed and approved by CIMA, delivered in partnership with Kaplan. It’s ideal if you live somewhere with little or no tuition provision, or if you prefer to self-study at your own pace.
Can’t decide?
Whatever your learning style, the CGMA Study Hub is your go-to resource. With articles, webcasts, videos, and access to all CIMA- approved study products, you’ll find a study aid that works for you. There’s even a well-being section to help you through your studies, with resources on everything from exam nerves to getting motivated.
What you’ll pay to study for the Certificate in Business Accounting:
1. Registration
All new students pay a one-off registration fee of £99.
Re-registration, applicable if your CIMA memberships has lapsed and you want to join again, is £99 from 1 Jan 2026.
2. Annual Subscription
The registration fee includes your first year’s subscription.
Your annual student subscription gives you access to things like the Future Mindset pack, the CGMA Study Hub, FM magazine and a listing in the CIMA student directory.
You’ll need an active student subscription to be able to sit your exams and submit your practical experience requirements (PER), which you need to pay every year (after your first year) on 1 January.
3. Cost of Exams
You’ll need to pay for each of the four exams you sit as part of the Certificate in Business Accounting. Take a look at the breakdown of the fees below.
The Certificate in Business Accounting
| Per Objective test | £117 | (from 1 January 2025) |
| Total for 4x objective tests | £468 | (from 1 January 2025) |
All prices are inclusive of VAT (where applicable).
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To get you signed up as a CIMA student, we’ll ask you for:
- Your contact details, including address, email and phone
- Your current employment details (if you’re working)
- Details of your tuition provider (if you’re studying)